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CIMA Fundamentals of Financial Accounting Sample Questions:

1. ABC has the following summary of transactions for the quarter ended 30 June 20X9 ABC is registered for sales tax at 20%.

At the beginning of the quarter ABC owed $2,300 to the local tax authority.
What is the balance owing to the local tax authority at 30 June 20X97 Give your answer to the nearest dollar.

2. Refer to the Exhibit.

The Financial Accountant for a company is preparing the monthly bank reconciliation and has extracted the following information:
The correct cash book balance at the month end will be:

A) $41,960
B) $44,610
C) $29,140
D) $42,870

3. ABC Limited had a gross profit margin of 55%, while a direct competitor, XYZ Limited, has a gross profit margin of 60%.
Which THREE of the following would be an acceptable explanation for this?

A) ABC Limited has a higher selling price than XYZ Limited
B) ABC Limited has better control of its production costs than XYZ Limited
C) XYZ Limited has better control of its production costs than ABC Limited
D) ABC Limited has a lower selling price than XYZ Limited
E) ABC Limited has a lower profit mark-up than XYZ Limited
F) ABC Limited has a higher profit mark-up than XYZ Limited

4. Refer to the Exhibit.

What is the wages expense for the income statement for month 1?

A) $4,428
B) $6,966
C) $6,236
D) $3,808

5. Jasper has an opening capital balance at 1 January of $84,650 credit. During the period there was an increase in assets of $16,890 and an increase in liabilities of $22,480.
The balance on the capital account at the end of the period is:

A) $90,240 credit
B) $79,060 credit
C) $5,590 credit
D) $5,590 debit

Solutions: